The OECD has steered clear of including any references to EU law requirements in its 2014 Deliverables of the BEPS … BEPS will eventually not be fully implemented in Europe. This notwithstanding, EU Member States are faced with the … challenge of reconciling the outcome of the BEPS process with the provisions of the European treaties and of European tax …

in the world of international tax policy design. The media exposure of what Bloomberg's calls “The Great Corporate Tax … the strongest world economies demanded a revision of the rules of the international tax regime that would generate more … Erosion and Profit Sharing (“BEPS”) project, the OECD has established three principles: (1) promotion of collaborative rather …

to engage in BEPS involving interest, together with limits on these constraints, and approaches to deal with risks posed …